Tim Carney and Dick Patten write,

It’s no surprise then that the life insurance industry, which stands to gain an estimated 10 percent of its revenues from estate tax policies, is leading the charge to ensure that the estate tax roars back to life.

…Warren Buffet, a major estate tax advocate, makes substantial profits through Berkshire Hathaway’s holdings in multiple life-insurance companies.

The bootleggers and baptists model of regulatory influence strikes again.